TAXES ON PROFITS FROM GAMES OF CHANCE AND FEES FOR ORGANIZING GAMES OF CHANCE

Tema ovog rada su Porezi na dobitke od lutrijskih igara na sreću. Porezi su jedan od najvažnijih prihoda koje ostvaruje država. Porezi su obvezna davanja državi koja nemaju izravne protuusluge. Nakon poreza, slijedi razvrstavanje poreza i upoznavanje Hrvatskog poreznog sustava, koji se sastoji od mnogo zakonskih i podzakonskih propisa, i da je najvažnija podjela poreza u poreznom sustavu Republike Hrvatske, na državne poreze, županijske poreze, gradske ili općinske poreze i zajedničke poreze, a to je porez na dohodak. Postoji razni odabir lutrijskih igara koje se mogu odigrati, i samim time, bira se da li se želi postići veća mogućnost za osvajanjem dobitka, ili manja mogućnost za osvajanje dobitka, npr 1: 258 milijuna. Najpoznatija i najigranija lutrijska igra svakako je Eurojackopt, jer najniži dobitak je vrtoglavih 10 milijuna eura. Od hrvatskih lutrijskih igara na sreću najpoznatije su Loto 7 i Loto 6. Jedino pravo na priređivanje igara na sreću u Republici Hrvatskoj ima Hrvatska Lutrija d.o.o. koji je odobren od strane Ministarstva financija, i samim time je monopol nad lutrijskkim igrama. Iako pojedinac može smatrati neopravdanim oduzimanjem dijela njegovog dobitka, država prikupljeni novac raspodjeljuje u organizacije pojedine organizacije kojima je novac potrebniji. Organizacije koje dobivaju novac od dijela dobitka su organizacije koje se bave razvojem sporta, organizacije koje pridonose borbi protiv zlouporabe droga i svih oblika ovisnosti, bave se socijalnom i humanitarnom djelatnošću, bave se problemima i zadovoljavanjem potreba osoba s invaliditetom, bave se tehničkom kulturom, bave se izvaninstitucionalnom naobrazbom i odgojem djece i mladih te organizacije koje pridonose razvoju civilnog društva.The topic of this labour is Taxes on winnings from lottery games of chance. Taxes are one of the most important revenues generated by the state. Taxers are mandatory payements to the state that do not have direct counter – services. After taxes, there is classification of taxes and introduction to the Croatian tax system, which consists of many laws and regulations, and that the most important division of taxes in the tax system of the Republic of Croatia into state taxes, city or municipal taxes and commom taxes, and it is income tax. There are various choices of lottery games that can be played, and therefore, you can choose whether you want to achieve a greater chance of winning, or less chance of winning, for example 1: 258 million. The most famous and most played lottery game is certainly Eurojackopt, because the lowest win is a whopping 10 mililion euros. Of the Croatian lottery games of chance, the most famous are Loto 7 and Loto 6. The only right to organize games of chance in the Republic of Croatia has Hrvatska Lutrija d.o.o. which approved by the Ministry of Finance, and is therefore a monopoly on lottery games. Although an individual may consider it unjustified to confiscate part of his profits, the state distributes the collected money to the organizations of individual organizations that need the money. Organizations that recevie money from part of the profits are organizations that deal with the development of sports, organizations are engaged in social and humanitarian activities, deal with problems and meet the needs of persons with diabilities, deal with technical culture, deal with culture, deal with non-institutional education and upbringing of children and youth and organizations that contribute to civil society